Malta has a vast network of double taxation treaties which offer competitive conditions, and other treaties are currently being negotiated/signed/ratified.

The treaties generally follow the OECD convention model, although some may vary significantly from the model.

The treaties generally make provision for double taxation relief through an ordinary tax credit, but Maltese law also makes provision for other mechanisms for international double taxation relief.

Remember that regardless of double taxation treaties, Malta generally does not tax dividends, interest and royalties at source.

Actually, with the application of the current full allocation system in Malta, the payment of dividends to non-residents, who comply with certain requirements, are not subject to taxation at source.

Further details about exemption from with holding tax on the payment of royalties and interests to non-residents in Malta.


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